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U.S. State Codes
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Massachusetts
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Part I - Administration of ...
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Title IX - Taxation
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Chapter 64a - Taxation of Sales of Gasoline
Chapter 64a - Taxation of Sales of Gasoline
Section 1 - Definitions
Section 1a - Reduction of Tax per Gallon on Fuel Containing Eligible Cellulosic Biofuel; Determination of Amount of Reduction
Section 2 - Licenses
Section 3 - Record of Sales
Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice
Section 4 - Monthly Returns and Payment of Excise; Tax Rate
Section 7 - Reimbursement for Non-Highway Users of Gasoline
Section 7a - Reimbursement to Farm Users of Gasoline
Section 8 - Application of Chapter to Interstate and Foreign Commerce
Section 8a - Regulation of Tax Free Sales
Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty
Section 11 - General Penalties
Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise
Section 13 - Disposition of Moneys Received